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NY D84307




December 1, 1998

CLA-2-42:RR:NC:3:341 D84307

CATEGORY: CLASSIFICATION

TARIFF NO.: 4303.92.9060

Mr. Shelly L. Appleman
Fritz Companies/Tulsa
5445 N. Bird Creek Ave.
Catoosa, OK 74015

RE: The tariff classification of Watch boxes wholly covered with plastic covered paper, product of Thailand.

Dear Mr. Appleman:

In your letter dated November 2, 1998, you requested a tariff classification ruling.

A sample of a watch box has been submitted. The box measures 4 1/2" x 3 1/2" and is specially shaped and fitted to contain one watch. The base of the box is manufactured of molded plastic materials. The outer surface is of a plastic covered paper material of which the plastics is the exterior surface constituent material. The plastics is processed to give the box the appearance of a grained leather.

The watch box is of a kind similar to the articles of Heading 4202, Harmonized Tariff Schedules of the United States, Annotated (HTSUSA). It is similar to those goods which appear after the semi-colon in the Heading. Articles which appear after the semi-colon must be of a named material or wholly or mainly covered with such materials. Paper and a sheeting of plastics are two of the enumerated materials. In this instant, the watch box is wholly covered with a plastic covered paper which has an outer surface of a sheeting of plastic. Therefore the watch box is classifiable within Heading 4202, HTSUSA. Similar boxes which are 100 percent of a molded plastics and are not wholly or mainly covered with a named material are not classifiable within the Heading.

The applicable subheading for the watch box will be 4202.92.9060, HTSUSA, which provides, in part, for other containers, with outer surface of a sheeting of plastic, other. The rate of duty will be 19 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 212-466-5893.

Sincerely,

Robert B. Swierupski
Director,

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